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The appellant BSNL is registered as a provider of “Telephone Service” “Internet Telecommunication Service” “Leased Circuit Service”. They are registered with the Service Tax Authorities. Show Cause Notice dated 29.07.2015 was issued for alleged contravention of provision of Sections 68, 70 and 75 of the Finance Act, 1994 for the period July, 2012 to September, 2012. The Adjudicating Authority confirmed the demand of service tax of Rs.11,86,639/- alongwith interest and imposed penalties under Sections 77 and 78 of the Finance Act, 1994. On appeal, the ld. Commissioner (Appeals) upheld the adjudication order and rejected the appeal filed by the appellants. Hence, the present appeal before the Tribunal.